COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. MARILY DEVELOPMENT CORPORATION, RESPONDENT.
- G.R. Number: G.R. No. 263794
- Promulgated: 2025-04-02
- Ponente: LOPEZ, M., J.
Keywords
Section 203 Tax Code, Section 222 Tax Code, Section 6 Tax Code, Rule 30 Section 5 Rules of Court, Presumption of Regularity, Presumption of Correctness of Tax Assessment, Statute of Limitations on Assessment and Collection of Taxes, Taxation, Tax Assessment, Prescription of Taxes, Deficiency Taxes, Bureau of Internal Revenue Audit, Letter of Authority (LOA), Formal Assessment Notice (FAN), Court of Tax Appeals (CTA) En Banc, CTA Division, Deficiency Income Tax, Value-Added Tax (VAT), Expanded Withholding Tax (EWT), Withholding Tax on Compensation (WTC)